Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 21 for “"pro-forma"”.
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Pro-forma for city form
… specifically on the current crop of new city projects undertaken in India. While there has been some existing research on impact of capital market, institutional framework, on the existing cities and their struggles, there is littl that tis spoken about the motivations of development agencies, …
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Elementary accreditation: Pro forma or substance? A view from inside the schoolhouse gates
… task of defining effective measures of school improvement. Calls for accountability and improvement resound in the halls of legislatures, the media, and in communities nationwide. The accreditation of schools has served as a conduit for accountability, but has it served as a vehicle for …
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Essays on the value relevance of earnings measures
… the value relevance and perceived credibility of pro forma earnings. In the first study, I investigate the value relevance of pro forma earnings relative to two alternative earnings measures – GAAP earnings and analysts’ actual earnings. Value relevance is assessed using two approaches. The first …
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The Benefits of Mandatory Disclosure: Evidence from Regulation S-X Article 11
<p>The SEC mandates disclosure of Article 11 pro forma financial statements (pro formas) for acquisitions that exceed one of three bright-line materiality thresholds. Motivated by two theories of mandated disclosure, I test whether pro formas improve analyst forecasts or mitigate incentive …
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Mandatory Earnings Disaggregation and the Value Relevance, Persistence and Pricing of Earnings Components: South African Evidence
… States, in the context of special items and pro forma earnings. The disclosure of these items is mainly on a voluntary basis. Managers of firms have significant discretion in the calculation of such items (McVay, 2006). In this regard, the literature suggests that non-recurring items have …
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Beyond DCF analysis in real estate financial modeling : probabilistic evaluation of real estate ventures
This thesis introduces probabilistic valuation techniques and encourages their usage in the real estate industry. Including uncertainty and real options into real estate financial models is worthwhile, especially when there is an elevated level of unpredictability surrounding the investment …
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Creating value with equity management at Ag Valley Cooperative
… and equity redemption strategy. The key information provided is a detailed financial analysis and pro forma financial projections. Ultimately, this study focuses on increasing patron value by returning retained patronage refunds in an equitable and timely manner. This paper examines the …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP reporting makes it susceptible to managerial opportunism and potentially …
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BUSINESS PLAN FOR PROPOSED MICRO-MALT HOUSE IN EASTERN WASHINGTON
<p>The purpose of this project is to demonstrate the market potential for a proposed micro-malt house in eastern Washington State through the development of a business plan. This plan looks at the history of the malted products industry, specifically barley. The industry is examined from a world, …
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The sequential organisation of offers and acceptances in Saudi Arabic
… to Saudi offers, and how they are usually produced immediately and without delay. Furthermore, I investigate when offerers treat these initial rejections as just mere pro forma rejections that require negotiation compared to when they treat it as a definitive rejection. This ultimate …
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Implications of the new capital regulations for farm credit system associations
… as of January 1, 2017, were implemented to provide a higher level of safety and soundness. “Safety and soundness” refers to the ability to absorb risk and remain solvent. The difference in alternative capital standards’ safety and soundness are compared by reverse stress testing to find the …
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Scottish market crosses: the development of a risk assessment model.
… criteria and conservation guidelines were also produced aimed at those charged with the care of market crosses. The model was applied to a case study to assess the risk of degradation of the tested monument. The method was found to work in practice, and could be used by practitioners in the …
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Empirical studies on economic consequences of accounting standards
… The first study jointly examines the informational value of pension liability recognition mandated in France under IFRS and its effect on firms’ financing decisions. We argue that changes in pension accounting information have affected firms’ required cost of capital and/or investing …
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An Investigation of the Impact of Corporate Governance on Decision to Expense Employee Stock Options
… (using the intrinsic value method and provide pro forma disclosure in financial statement footnotes) of employee stock options. The current study examines how corporate governance factors affect such choices. Prior studies (Xie et al. 2003; Klein 2002; Peasnell et al. 2000) have …
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The Graduate Student Anchored Project : a new approach to incentivizing multifamily development in the City of Boston
… have been actively searching for approaches that the city might adopt in trying to address this housing supply shortage and its impacts on the city's middle income households. This Thesis advances one such approach by exploring how Boston might implement a specialized permitting …
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O papel da air na construção da racionalidade regulatória em setores essenciais: uma análise documental nas agências de serviços de energia e recursos naturais
… Nacional de Águas e Saneamento Básico (ANA). O problema de pesquisa central que guiou este trabalho foi: estão as agências reguladoras observando os requisitos normativos na implementação das AIRs? Esta investigação se insere na linha de pesquisa "Governança Regulatória, Instituições e Justiça", …
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Organised care of acute stroke at Groote Schuur Hospital : a controlled trial
… "Organised stroke care" has been shown to improve outcomes, this has not been demonstrated locally. This study was undertaken to determine whether stroke unit care within a general medical ward improves outcomes. Study design and sampling: The study was a prospective non-randomised controlled …
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A Strategic Media selection Framework for Destination Marketers within the Digital Landscape
… into destination marketing media selection and provide practitioners with a potential blueprint on making these media selection decisions. This includes traditional as well as digital media, particularly since digital media have gained an important role due to the web becoming the dominant …
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Shadow curating: a critical portfolio
… in cellular life. " (Zenith, 2001)This thesis proposes Critical Portfolio as a new format for methodological exchange between curators of contemporary visual arts. The research took place between the years of 2001 and 2006 and was based on the curotion of exhibitions with strong visible …
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Assessment of ergonomic methods for the quantification of biomechanical load in manufacturing systems
… simple observational techniques that consist in pro forma sheet methods and are applicable in specific industrial realities as they refer to particular technical actions and body districts. These characteristics of the methods imply limits of applicability in complex industrial realities, as for …
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